Carbon tax? The Ministry of finance will take the lead in drafting the "double carbon" financial support policy

Netease automotive industry 2021-08-11 17:46:58 阅读数:483

carbon tax ministry finance lead

In order to speed up the replenishment of means and measures in the field of climate change 、 Short board in terms of basic capacity , Deputies to the National People's Congress 、 Academician, Chinese academy of engineering 、 During this year's two sessions, Wang Jinnan, President of the Environmental Planning Institute of the Ministry of ecology and environment, proposed to establish a special central financial fund to deal with climate change as soon as possible .

In the near future , The Ministry of finance has announced the proposal 《 The Ministry of Finance responded to the fourth session of the 13th National People's Congress 2284 Response to recommendation No 》( hereinafter referred to as “《 reply 》”), Which means that when there are relevant capital channels , It is considered that the central level should not be newly established for the time being “ Special funds of the central government for tackling climate change ”.

《 reply 》 Also revealed , The Ministry of finance is taking the lead in drafting 《 Guidance on financial support for carbon peak and carbon neutralization 》, It is planned to enrich and improve a series of fiscal and tax support policies , Actively build a fiscal and tax policy system that effectively promotes green and low-carbon development , Give full play to the basic and important pillar role of Finance in national governance , Guide and drive more policies and social funds to support green and low-carbon development .

According to the Ministry of Finance on 7 Data released at the end of the month ,2016 year -2020 year , The national finance has arranged a total of ecological and environmental protection funds 44212 Billion element , Average annual growth 8.2%. among , Central finance 19333 One hundred million yuan , Proportion to 43.7%. The financial support has provided solid support for the fight against pollution and promoting green economic transformation .

Stepping into “ the 14th Five-Year Plan ” Critical period , Investment in fiscal and tax policies 、 Limit 、 Incentives and other new mechanisms , Will also be implemented for “ Double carbon ” The goal is 、 Provide key help to promote energy structure and low-carbon transformation of economy and society .

In promoting the process of Global Climate Governance , Fiscal and tax restrictions or support measures are constantly introduced . The xinhua news agency

The world has increased climate budget investment

International monetary fund (IMF) Think , Finance ministers around the world can play a central role in addressing climate change , Promote investment in mitigation and adaptation , Create more quality jobs , We will promote high-quality economic development .

The total annual scale of global renewable energy supply side subsidies is about 1660 Billion dollars . The European Union was in 2011 In, it was decided to allocate... In its seven-year financial budget plan 20% For energy 、 Promote climate change mitigation and adaptation in transportation and other fields , And track and calculate the funds through the methodology published by the European Commission . Oslo, Norway 2016 Officially launched in “ Climate budget ” plan , Control the annual emission ceiling through fiscal and tax means .

In promoting the process of Global Climate Governance , Fiscal and tax restrictions or support measures are constantly introduced .

Zhao Xijun, CO president of China Capital Market Research Institute of Renmin University of China, told 21 Century economic reporter ,“ For our country , On the one hand, fiscal and tax policies will be affected by ‘ Double carbon ’ The impact of the goal , On the other hand, it has guidance and influence ‘ Double carbon ’ The role of goals . Impact of relevant action plans on important areas of carbon emission , It will eventually be transmitted to the growth of tax and fiscal revenue , Then it will affect taxes 、 The design of fiscal policy .”

As a binding goal ,“ Double carbon ” The goal is for China's overall economic system , From macro to micro , From the most basic raw materials to production and circulation, and then to terminal consumption, all links will have an impact . Zhao Xijun thinks , At this stage, for our country , The main impact is on energy 、 traffic 、 Architecture 、 Four major areas of manufacturing . These four areas, whether capacity expansion or investment activities , Can be affected by “ Double carbon ” Constraints on the goal promotion process .

According to fan Yixia, a researcher at the Chinese Academy of financial Sciences , The design of fiscal policy should focus on building an interest related mechanism between economic benefits and green and low-carbon responsibility , In particular, we should reduce the high risk of green projects 、 The financing threshold caused by the low return characteristics . Private enterprises face limited project revenue 、 Imperfect market guidance mechanism and lack of financing and consumption channels . And tax incentives 、 The financial subsidy policy can be part of “ Economic benefits ” Directly transferred to micro market players , And it will affect the medium and long-term production of the enterprise 、 investment 、 R & D and business decisions .

From the perspective of energy consumption structure , China is still dominated by fossil energy consumption , Proportion is as high as 85% about , Faced with using only 40 Less than years 、 The great challenge of turning the current fossil energy system into a net zero carbon emission energy system . The Treasury is in 《 reply 》 Pointed out in , At present, the Ministry of finance has supported the work related to climate change through a number of funds , Involving wind power and photovoltaic 、 New energy vehicle 、 Energy efficient buildings 、 Steel and coal industry overcapacity 、 Clean and warm 、 Industrial energy conservation standards and supervision 、 Carbon sink capacity improvement 、 Basic capacity building of relevant departments .

In Zhao Xijun's opinion , The above contents have considered relatively complete and key areas , But it can also be further expanded in other aspects .“ The basic principle is to serve the high-quality development of the economy , There are two key words :‘ Development ’ and ‘ High-quality ’. Reduce carbon emissions while maintaining high-quality economic growth , This includes the process of upgrading from high carbon to low carbon .”

therefore , Financial and tax policies should first consider technical constraints , We should not only examine whether carbon reduction technologies in relevant fields have certain availability and applicability , We should also consider the potential of the technology to expand and popularize in the future .

Financial resources themselves also restrict the support that fiscal and tax policies can provide . So fan Yixia reminds me , From the policy mechanism , Carbon reaches its peak 、 The goal of carbon neutralization involves all aspects of economic and social development , It's highly complex , Fiscal policy alone cannot achieve the goal . In addition to further optimizing the existing fiscal policy , It must also be in energy prices 、 Carbon sink 、 Play the role of public policy in carbon trading , To promote “ Double carbon ” The realization of the goal .

“ Besides , Through supporting social policies, a fair and reasonable burden of emission reduction can be formed , Use social means to solve the regressive nature of carbon emission reduction policies , Ensure social equity in the process of achieving efficient emission reduction .”

Make a more scientific overall planning of Finance and Taxation

《 reply 》 I mentioned , next step , The Ministry of finance will continue to increase investment through existing capital channels , And strengthen supervision and guidance , Promote local scientific and standardized arrangement of funds , Effectively improve the efficiency of the use of funds , Better support carbon peak 、 Carbon neutralization .

The scientific overall planning of fiscal and tax policies is the key content stressed by Zhao Xijun , The most important thing is to balance and adjust the imbalance of local development by formulating fiscal and tax policies .

Take energy as an example , A large number of energy enterprises are distributed in the central and western regions , The transportation 、 A considerable proportion of construction and other industries are concentrated in the central and western regions , This means local economic growth 、 The dependence of fiscal revenue on related industries is higher than that in the Middle East . If we increase the restriction and control of these industries at the financial and tax level , It has a greater impact on the economic development of the central and western regions , It may not only exacerbate the imbalance of development , It may also further affect the transformation process of relevant regions .

“ We have also launched the national carbon market , The Midwest needs to pay a certain cost to buy emission quotas , And being able to ‘ Save ’ The Middle East of the quota can make a certain profit from carbon trading , This process may transfer part of the income from the central and western regions to the eastern region , Exacerbate regional imbalances .” Zhao Xijun said .

Fan Yixia thinks , We should comprehensively clean up the policy contents that are incompatible with the synergy of pollution reduction and carbon reduction , Cancel or reduce subsidies for fossil fuel energy, etc , It is also the key content of scientific overall planning .

Increasing subsidies for renewable energy and reducing subsidies for fossil energy can enhance the competitiveness of renewable energy 、 Promote energy transformation , China's central finance has also been actively supporting renewable energy power generation , And in 2006 - 2015 Year of 6 The secondary electricity price is being adjusted , Gradually raise the subsidy standard for renewable energy .

however , Direct subsidy is difficult to solve the high price of wind power photovoltaic in a short time 、 Instability, etc , It also leads to irrational investment 、 It's hard to absorb 、 The capital chain is tight 、 Problems such as subsidy arrears , Even some private enterprises in the photovoltaic industry have sold off photovoltaic power stations . This year, 3 month , The national development and Reform Commission and the Ministry of finance 、 The Central People's Bank 、 The CBRC and the National Energy Administration issued a document to take measures against the problem of subsidy arrears , To ease the difficulties of renewable energy enterprises , Promote the sound development of renewable energy .

In Zhao Xijun's opinion , When adopting subsidy policies for some industries, we can't just look at the situation of the industry , Its upstream and downstream development should also be evaluated , Because policies will not only affect individual industries , It will also pull its upstream and downstream .“ For example, photovoltaic industry , Looking alone is really clean , However, the production process of solar panels is high energy consumption and high emission , Then guide the front-end production to use photovoltaic power generation through subsidies , On the one hand, it can reduce emissions , On the other hand, it can also achieve a certain amount of power consumption . in short , In the project evaluation , Not only the power generation process , Also consider whether it promotes the reduction of coal power use , Promote emissions .”

Some experts put forward , By integrating existing environmental protection taxes 、 Refined oil consumption tax 、 Research on coal resource tax and levy carbon tax .

actually , Carbon taxes are not new , As early as 1990 year , Poland and Finland began charging for carbon emissions , These two countries have also become the first countries in the world to establish a carbon tax system . In the next two years , The Swedish 、 The Norwegian 、 Denmark and other European countries have successively established carbon tax systems . To 2020 end of the year , Globally, 32 A carbon tax mechanism went online , Covering more than 3 Billion tons of carbon emissions , About occupy 5.6% Total global emissions .

Carbon tax and carbon market are two mature carbon pricing mechanisms , The operating principle of the carbon market is “ Volume control and trading ”, Carbon tax refers to the tax rate set directly by the government , Enterprises covered by carbon tax must pay carbon tax according to the tax value for each ton of carbon dioxide they emit .

Experts from the International Research Institute of green finance of the Central University of Finance and economics have previously written an analysis saying , The Ministry of Finance may consider working with relevant departments , Study the feasibility of introducing carbon tax policy or similar mechanism , Better encourage industries to accelerate the process of coping with climate change through carbon pricing mechanism . A reasonable carbon tax system should be scientific 、 Appropriate carbon price and coverage , The carbon tax revenue shall be earmarked , It is specially used for Low-carbon Science and technology development and project investment and construction .

Zhao Xijun thinks , At present, at the technical level , It is not difficult to charge a carbon tax by using electricity or energy , However, the tax standard must be determined by accounting and checking carbon emissions and energy types . Besides ,“ To promote the tax law mechanism, the legislature needs to pass , This also requires a push process .”

Chai Qimin, director of the strategic planning department of the National Center for strategic research and international cooperation on climate change of the Ministry of ecology and environment, was accepting 21 Century economic reporter said in an interview , Levying a carbon tax can complement the carbon market , If we can integrate relevant taxes, it is really a good thing , But we should avoid the oversupply of the green system , And don't ignore the non emission reduction function of other taxes .

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